is issuance of Form 12BA compulsory with form 16A?

This query is : Resolved 

28 April 2009


Our employees does not receive anything covered u/s 17(2) or 17(3).

Now, my question is : "is issuance of Form 12BA with form 16A compulsory?"

2nd Question :

there are many employees on whose salary NO TDS was deducted last year as either their salary was lower than the threshhold limit or they had submitted the sufficient rent slip / investment proofs to make their salary exempted.

Now, as an employer what is our liability to issue form 16 or 16AA to such employees?

Thanks & Regards,


B.Chackrapani Warrier (Expert)
28 April 2009

Form 12BA is mandatory if the salary paid or payable to the employee is more than Rs 1,50,000/-per annum.

Form 16 must be issued by every employer and person deducting tax at source on salaries. In view of this,my opinion,answer to question 2 is NO.

As an employer,you may issue 12BA along with 16 if condition in para i above is satisfied. Issue form 16 if conditions in para ii above is satisfied and to those who are asking for that form. Form 16AA was up to and including AY 2006-07 thereafter employee's are supposed to use ITR-1/2/3 as the case may be.

CMA. Subhash Kumar Jha (Querist)
29 April 2009


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